21273240 ÷ 812 
We want to figure out the number of times 21273240 can be divided by 812.

Step 1:
812 goes into 2 0 times with a remainder of 2.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtract 0 from 2 to get 2.
Grab the next digit (1) from the dividend, add it to 2, then carry on: 21 / 812

Going ahead to step 2:
21 divided by 812 is 0 with a remainder of 21.
Put 0 as the next digit of the answer. 
Result so far: 0.0
If we take 0 away from 21, we end up with 21.
Grab the next digit (2) from the dividend, add it to 21, then carry on: 212 / 812

Advancing to step 3:
If we divide 212 by 812, we get 0 and a remainder of 212.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Subtracting 0 from 212 leaves us with 212.
Grab the next digit (7) from the dividend, add it to 212, then carry on: 2127 / 812

Let's proceed to step 4:
When dividing 2127 by 812, we get 2 with a remainder of 503.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
Subtracting 1624 from 2127 leaves us with 503.
Include the next digit (3) from the dividend after 503, then repeat: 5033 / 812

On to step 5:
812 goes into 5033 6 times with a remainder of 161.
Use 6 as the next digit of our solution. 
Result so far: 26.0
If we subtract 4872 from 5033, we get 161.
Bring next digit (2) of the dividend behind the 161 and repeat the process: 1612 / 812

Step 6:
If we divide 1612 by 812, we get 1 and a remainder of 800.
Record the quotient 1 as the next digit in the result. 
Result so far: 261.0
Subtract 812 from 1612 to get 800.
Bring next digit (4) of the dividend behind the 800 and repeat the process: 8004 / 812

Let's proceed to step 7:
The number 812 fits into 8004 9 times, leaving a remainder of 696.
Write down 9 as next digit of the result. 
Result so far: 2619.0
Subtract 7308 from 8004 to get 696.
Bring next digit (0) of the dividend behind the 696 and repeat the process: 6960 / 812

Let's proceed to step 8:
The number 812 fits into 6960 8 times, leaving a remainder of 464.
Use 8 as the next digit of our solution. 
Result so far: 26198.0
If we take 6496 away from 6960, we end up with 464.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4640, and continue the process.

Let's proceed to step 9:
812 can be fit into 4640 5 times, resulting in a remainder of 580.
The number 5 becomes the next digit in our result. 
Result so far: 26198.5
Deduct 4060 from 4640 and we're left with 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5800, and continue the process.

Advancing to step 10:
812 can be fit into 5800 7 times, resulting in a remainder of 116.
Put 7 as the next digit of the answer. 
Result so far: 26198.57
The remainder is 116 after subtracting 5684 from 5800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

Step 11:
The number 812 fits into 1160 1 times, leaving a remainder of 348.
Write down 1 as next digit of the result. 
Result so far: 26198.571
If we subtract 812 from 1160, we get 348.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3480, and continue the process.

Going ahead to step 12:
If we divide 3480 by 812, we get 4 and a remainder of 232.
Put 4 as the next digit of the answer. 
Result so far: 26198.5714
Subtract 3248 from 3480 to get 232.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2320, and continue the process.

Step 13:
If we divide 2320 by 812, we get 2 and a remainder of 696.
Write down 2 as next digit of the result. 
Result so far: 26198.57142
Subtracting 1624 from 2320 leaves us with 696.
Since there are no more digits in the dividend, we add a zero to the remainder making it 6960, and continue the process.

On to step 14:
If we divide 6960 by 812, we get 8 and a remainder of 464.
The number 8 becomes the next digit in our result. 
Result so far: 26198.571428
If we take 6496 away from 6960, we end up with 464.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4640, and continue the process.

Moving on to step 15:
The number 812 fits into 4640 5 times, leaving a remainder of 580.
The number 5 becomes the next digit in our result. 
Result so far: 26198.5714285
Subtracting 4060 from 4640 leaves us with 580.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5800, and continue the process.

Let's proceed to step 16:
If we divide 5800 by 812, we get 7 and a remainder of 116.
Use 7 as the next digit of our solution. 
Result so far: 26198.57142857
The remainder is 116 after subtracting 5684 from 5800.
Since there are no more digits in the dividend, we add a zero to the remainder making it 1160, and continue the process.

The final outcome is 26198.57142857, with a leftover of 1.16e-07.